It does not help that the most recent symbol of the Fifth Amendment is The Joker: There has been plenty of news coverage about Martin Shkreli, “pharma bro” and alleged securities fraudster, and his appearance before Congress. (Examples are here, here and here). The proceeding itself was snarky, entertaining and time-wasting: Congressional testimony is political theater, no more and no less, but some observations are in order for us non-Joker citizens, as well. As a refresher, it never hurts to take a look at what the Constitution actually says: No person shall be held to answer for a capital, or otherwise infamous crime, unless on a presentment or indictment…

Notes for the week. Prosecuting Individuals Federal criminal tax lawyer Jack Townsend blogs at Federal Tax Crimes. Here is his note on Prosecuting Corporate Employees, particularly in the tax context: I have previously blogged on Professor Brandon Garrett (UVA Law) who have carved out an academic niche on how the Government deals with corporate crime, particularly large corporate crime (the too big to jail group). See e.g., Judge Jed Rakoff Reviews Brandon Garrett’s Book on Too Big to Jail: How Prosecutors Compromise with Corporations (Federal Tax Crimes Blog 2/10/15), here. At the risk of oversimplifying his arguments, I summarize them in part relevant to this blog entry: When the Government goes…